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The “50% rule” referred to in ¶ 33 does not apply when making this calculation. ... A pipeline acquired by a taxpayer that is not (a) gas or oil well equipment – Class 41 (see ¶s 3-4), (b) Canadian field processing equipment – Class 41 (see ¶ 6), (c) a new pipeline acquired after February 22, 2005 used for the transmission of petroleum, natural gas or related hydrocarbons – Class 49 (see ¶ 17), or (d) a pipeline for which the CRA, in consultation with the Minister of Natural Resources, is satisfied that the main source of supply is likely to be exhausted within 15 years of it becoming operational – Class 8 by virtue of paragraph (i) thereof will be included in Class 1 by virtue of paragraph (l) thereof. ... Except as noted in ¶ 24(a), where a pipeline is included in Class 41 (see ¶ 15(a) and (b)), any appendage to it will also be included in that class. 20. ...

ARCHIVED- Proposal – Registration of Tax Preparers Program (RTPP) We have archived this page and will not be updating it. ... Table of contents Message from the Minister Invitation for comments on the proposal – Registration of Tax Preparers Program Executive summary Tax preparers in Canada Registration of Tax Preparers Program – Addressing recurring errors Registration of Tax Preparers Program – The registration process Registration of Tax Preparers Program – A strategic compliance approach Registration of Tax Preparers Program – Enhanced services Registration of Tax Preparers Program – Reduction of red tape Appendix A – Examples of registration programs in other countries Kerry-Lynne D. ... Registration of Tax Preparers Program – Addressing recurring errors Approximately 70% of individuals and business taxpayers use tax preparers. ...

ARCHIVED- Income Tax – Technical News We have archived this page and will not be updating it. ... In This Issue Large corporation Tax – Long Term Debt Section 86.1 – Foreign Spin-Offs with "Poison Pill" Shareholder Rights Plans The Income Tax Technical News is produced by the Policy and Legislation Branch. ... If you have any comments or suggestions about the matters discussed in this publication, please send them to: Manager, Technical Publications and Projects Section Income Tax Rulings Directorate Policy and Legislation Branch Canada Customs and Revenue Agency Ottawa ON K1A 0L5 or by e-mail at the following address: bulletins@ccra.gc.ca Large Corporations Tax – Long-Term Debt Paragraph 42 of Interpretation Bulletin IT-532, Part I.3 – Tax on Large Corporations, comments on the meaning of "long-term debt" of a financial institution for Part I.3 of the Income Tax Act (the Act) purposes. ...

ARCHIVED- Income Tax – Technical News From: Canada Revenue Agency We have archived this page and will not be updating it. ... In This Issue Large corporation Tax – Long Term Debt Section 86.1 – Foreign Spin-Offs with "Poison Pill" Shareholder Rights Plans The Income Tax Technical News is produced by the Policy and Legislation Branch. ... If you have any comments or suggestions about the matters discussed in this publication, please send them to: Manager, Technical Publications and Projects Section Income Tax Rulings Directorate Policy and Legislation Branch Canada Customs and Revenue Agency Ottawa ON K1A 0L5 or by e-mail at the following address: bulletins@ccra.gc.ca Large Corporations Tax – Long-Term Debt Paragraph 42 of Interpretation Bulletin IT-532, Part I.3 – Tax on Large Corporations, comments on the meaning of "long-term debt" of a financial institution for Part I.3 of the Income Tax Act (the Act) purposes. ...

ARCHIVED- Capital Cost Allowance – Leasehold Interests Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... Acquisition of a Leasehold Interest ¶ 3. A leasehold interest is the interest of a tenant in any leased tangible property. ... Similarly, a separate computation is required for capital costs incurred in the same taxation year for each leasehold interest. ¶ 14. ...

ARCHIVED- Capital Cost Allowance – Leasehold Interests We have archived this page and will not be updating it. ... Acquisition of a Leasehold Interest ¶ 3. A leasehold interest is the interest of a tenant in any leased tangible property. ... Similarly, a separate computation is required for capital costs incurred in the same taxation year for each leasehold interest. ¶ 14. ...

ARCHIVED- Capital Cost Allowance – Leasehold Interests From: Canada Revenue Agency We have archived this page and will not be updating it. ... Acquisition of a Leasehold Interest ¶ 3. A leasehold interest is the interest of a tenant in any leased tangible property. ... Similarly, a separate computation is required for capital costs incurred in the same taxation year for each leasehold interest. ¶ 14. ...

The Budget also mentions the ecoENERGY Retrofit – Homes grant. What is it and how can I obtain more information? ... The Budget also mentions the ecoENERGY Retrofit – Homes grant. What is it and how can I obtain more information? The ecoENERGY Retrofit – Homes grant is administered by Natural Resources Canada. ...

ARCHIVED – Determination of eligibility for the Disability Tax Credit (DTC) Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... You should send either a completed Form T400A, Objection – Income Tax Act, or a letter, to the attention of: Chief of Appeals Sudbury Tax Services Office 1050 Notre Dame Avenue Sudbury ON P3A 5C1 You may also file an objection electronically through our secure Web page at www.cra.gc.ca/myaccount. 3. ...

ARCHIVED- Income Tax – Technical News No. 25 From: Canada Revenue Agency We have archived this page and will not be updating it. ... E-Commerce In 1998, the Minister of National Revenue, in response to a report " Electronic Commerce and Canada's Tax Administration " prepared by the Minister's Advisory Committee on Electronic Commerce, established a framework for the study of electronic commerce. ... Response 4 The CCRA is not presently considering any change to the criteria contained in ¶ 21 of Interpretation Bulletin IT-64R4 as a result of the Silicon Graphics decision. ...